File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Military Tax Deduction

State Tax Forms 2012Irs Forms 1040x DownloadFiling State Taxes Free Online2012 Tax Return Form 10402005 Tax FormsTax Credit For MilitaryFile Prior Year Taxes1040ez Form 2011How Do I File My 2012 TaxesHow Can I Amend My 2012 Tax Return1040ez2012Free 2012 Federal Tax FilingFile An Amended ReturnFederal Amended Tax Return1040 Ez Online FilingFile State Tax Return Online FreeWww H&rblock ComNeed To File My 2012 TaxesAmending Federal Tax ReturnTurbotax 2011Where To File My 2011 Tax Return2012 1040ezForm 1040-ez 2013H&r Block 1040ez Free 2013Amend Federal Taxes2011 1040 FormTax Forms 1040ez 2014How Do I File A 2011 Tax ReturnAmended Tax Returns1040 ComFree Tax Preparation SoftwareCan I Still File My 2012 Taxes2011 Tax FormsFiling 1040nrezIncome Tax Extension DeadlineTax 2011 FormFile State Taxes For FreeState Income TaxH&r Block TaxesHow To Ammend 2010 Tax Return

Military Tax Deduction

Military tax deduction Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Military tax deduction Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Military tax deduction , Withholding adjustment for nonresident alien employees. Military tax deduction Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. Military tax deduction Commodity wages, Commodity wages. Military tax deduction Crew leaders, Crew Leaders, 10. Military tax deduction Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. Military tax deduction Depositing Taxes Lookback period, Lookback period. Military tax deduction Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. Military tax deduction Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. Military tax deduction Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). Military tax deduction Employers of farmworkers, 2. Military tax deduction Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. Military tax deduction F Farmworkers Crew leaders, Crew Leaders Defined, 2. Military tax deduction Who Are Employees? Federal unemployment (FUTA) taxes, 10. Military tax deduction Federal Unemployment (FUTA) Tax Forms 843, Form 843. Military tax deduction 940, 10. Military tax deduction Federal Unemployment (FUTA) Tax 943, 8. Military tax deduction Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. Military tax deduction W-4, Reminders, Form W-4. Military tax deduction W-4(SP), Reminders, Form W-4. Military tax deduction H H-2A visa holders, Compensation paid to H-2A visa holders. Military tax deduction Household employees Employment tax withholding, Household employees. Military tax deduction I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. Military tax deduction Federal Income Tax Withholding Methods Wage bracket method, 13. Military tax deduction Federal Income Tax Withholding Methods Who must withhold, 5. Military tax deduction Federal Income Tax Withholding Independent contractor, 2. Military tax deduction Who Are Employees? L Lookback period, Lookback period. Military tax deduction N Noncash wages, Commodity wages. Military tax deduction P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. Military tax deduction Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. Military tax deduction Reconciling Wage Reporting Forms S Share farmers, Share farmers. Military tax deduction Social security and Medicare withholding, 4. Military tax deduction Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). Military tax deduction Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. Military tax deduction T Tax help, How To Get Tax Help Taxpayer identification number, 1. Military tax deduction Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. Military tax deduction TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. Military tax deduction Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. Military tax deduction Supplemental wages, Supplemental wages. Military tax deduction Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Should I itemize?

You should itemize deductions if your total deductions are more than the standard deduction amount. Also, if your standard deduction is zero, you should itemize any deductions you have if:

  • You are married and filing a separate return, and your spouse itemizes deductions,
  • You are filing a tax return for a short tax year because of a change in your annual accounting period, or
  • You are a nonresident or dual-status alien during the year. You are considered a dual-status alien if you were both a nonresident and resident alien during the year.

NOTE: If you are a nonresident alien who is married to a U.S. citizen or resident at the end of the year, you can choose to be treated as a U.S. resident. (See Publication 519, U.S. Tax Guide for Aliens.) If you make this choice, you can take the standard deduction.

When to itemize

You may benefit from itemizing your deductions on Schedule A (Form 1040) if you:

  • Do not qualify for the standard deduction, or the amount you can claim is limited,
  • Had large uninsured medical and dental expenses during the year,
  • Paid interest and taxes on your home,
  • Had large unreimbursed employee business expenses or other miscellaneous deductions,
  • Had large uninsured casualty or theft losses,
  • Made large contributions to qualified charities, or
  • Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled.

Helpful Publications

Tax Tips

Page Last Reviewed or Updated: 12-Nov-2013

The Military Tax Deduction

Military tax deduction 30. Military tax deduction   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Military tax deduction This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Military tax deduction Figuring Your Tax Your income tax is based on your taxable income. Military tax deduction After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Military tax deduction The result is your total tax. Military tax deduction Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Military tax deduction This section provides a general outline of how to figure your tax. Military tax deduction You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Military tax deduction If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Military tax deduction Tax. Military tax deduction   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Military tax deduction However, there are special methods if your income includes any of the following items. Military tax deduction A net capital gain. Military tax deduction (See chapter 16. Military tax deduction ) Qualified dividends taxed at the same rates as a net capital gain. Military tax deduction (See chapters 8 and 16. Military tax deduction ) Lump-sum distributions. Military tax deduction (See chapter 10. Military tax deduction ) Farming or fishing income. Military tax deduction (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Military tax deduction ) Unearned income over $2,000 for certain children. Military tax deduction (See chapter 31. Military tax deduction ) Parents' election to report child's interest and dividends. Military tax deduction (See chapter 31. Military tax deduction ) Foreign earned income exclusion or the housing exclusion. Military tax deduction (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Military tax deduction ) Credits. Military tax deduction   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Military tax deduction Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Military tax deduction The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Military tax deduction CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Military tax deduction See Payments , later. Military tax deduction   There are other credits that are not discussed in this publication. Military tax deduction These include the following credits. Military tax deduction General business credit, which is made up of several separate business-related credits. Military tax deduction These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Military tax deduction Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Military tax deduction See Form 8835, Part II. Military tax deduction Work opportunity credit. Military tax deduction See Form 5884. Military tax deduction Credit for employer social security and Medicare taxes paid on certain employee tips. Military tax deduction See Form 8846. Military tax deduction Other taxes. Military tax deduction   After you subtract your tax credits, determine whether there are any other taxes you must pay. Military tax deduction This chapter does not explain these other taxes. Military tax deduction You can find that information in other chapters of this publication and your form instructions. Military tax deduction See the following table for other taxes you may need to add to your income tax. Military tax deduction OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Military tax deduction   There are other taxes that are not discussed in this publication. Military tax deduction These include the following items. Military tax deduction Self-employment tax. Military tax deduction You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Military tax deduction Your net earnings from self-employment from other than church employee income were $400 or more. Military tax deduction The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Military tax deduction If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Military tax deduction Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Military tax deduction You had church employee income of $108. Military tax deduction 28 or more. Military tax deduction Additional Medicare Tax. Military tax deduction Beginning in 2013, you may be subject to a 0. Military tax deduction 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Military tax deduction For more information, see the Instructions for Form 1040, line 60 and Form 8959. Military tax deduction Net Investment Income Tax (NIIT). Military tax deduction Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Military tax deduction NIIT is a 3. Military tax deduction 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Military tax deduction For more information, see the Instructions for Form 1040, line 60 and Form 8960. Military tax deduction Recapture taxes. Military tax deduction You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Military tax deduction For more information, see the instructions for Form 1040, line 60. Military tax deduction Section 72(m)(5) excess benefits tax. Military tax deduction If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Military tax deduction See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Military tax deduction Uncollected social security and Medicare tax on group-term life insurance. Military tax deduction If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Military tax deduction The amount should be shown in box 12 of your Form W-2 with codes M and N. Military tax deduction Tax on golden parachute payments. Military tax deduction This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Military tax deduction The amount should be shown in box 12 of your Form W-2 with code K. Military tax deduction See the instructions for Form 1040, line 60. Military tax deduction Tax on accumulation distribution of trusts. Military tax deduction This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Military tax deduction See Form 4970 and its instructions. Military tax deduction Additional tax on HSAs or MSAs. Military tax deduction If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Military tax deduction See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Military tax deduction Additional tax on Coverdell ESAs. Military tax deduction This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Military tax deduction See Publication 970, Tax Benefits for Education, and Form 5329. Military tax deduction Additional tax on qualified tuition programs. Military tax deduction This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Military tax deduction See Publication 970 and Form 5329. Military tax deduction Excise tax on insider stock compensation from an expatriated corporation. Military tax deduction You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Military tax deduction For more information, see the instructions for Form 1040, line 60. Military tax deduction Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Military tax deduction This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Military tax deduction For more information, see the instructions for Form 1040, line 60. Military tax deduction Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Military tax deduction For more information, see the instructions for Form 1040, line 60. Military tax deduction Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Military tax deduction For more information, see the instructions for Form 1040, line 60. Military tax deduction Repayment of first-time homebuyer credit. Military tax deduction For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Military tax deduction Also see the instructions for Form 1040, line 59b. Military tax deduction Payments. Military tax deduction   After you determine your total tax, figure the total payments you have already made for the year. Military tax deduction Include credits that are treated as payments. Military tax deduction This chapter does not explain these payments and credits. Military tax deduction You can find that information in other chapters of this publication and your form instructions. Military tax deduction See the following table for amounts you can include in your total payments. Military tax deduction PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Military tax deduction This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Military tax deduction It is claimed on Form 1040, line 70. Military tax deduction See Form 4136, Credit for Federal Tax Paid on Fuels. Military tax deduction Refund or balance due. Military tax deduction   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Military tax deduction If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Military tax deduction S. Military tax deduction savings bonds instead of receiving a paper check. Military tax deduction Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Military tax deduction The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Military tax deduction Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Military tax deduction You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Military tax deduction See Form 6251, Alternative Minimum Tax — Individuals. Military tax deduction Adjustments and tax preference items. Military tax deduction   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Military tax deduction More information. Military tax deduction   For more information about the AMT, see the instructions for Form 6251. Military tax deduction Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Military tax deduction If the IRS figures your tax and you paid too much, you will receive a refund. Military tax deduction If you did not pay enough, you will receive a bill for the balance. Military tax deduction To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Military tax deduction The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Military tax deduction When the IRS cannot figure your tax. Military tax deduction   The IRS cannot figure your tax for you if any of the following apply. Military tax deduction You want your refund directly deposited into your accounts. Military tax deduction You want any part of your refund applied to your 2014 estimated tax. Military tax deduction You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Military tax deduction Your taxable income is $100,000 or more. Military tax deduction You itemize deductions. Military tax deduction You file any of the following forms. Military tax deduction Form 2555, Foreign Earned Income. Military tax deduction Form 2555-EZ, Foreign Earned Income Exclusion. Military tax deduction Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Military tax deduction Form 4970, Tax on Accumulation Distribution of Trusts. Military tax deduction Form 4972, Tax on Lump-Sum Distributions. Military tax deduction Form 6198, At-Risk Limitations. Military tax deduction Form 6251, Alternative Minimum Tax—Individuals. Military tax deduction Form 8606, Nondeductible IRAs. Military tax deduction Form 8615, Tax for Certain Children Who Have Unearned Income. Military tax deduction Form 8814, Parents' Election To Report Child's Interest and Dividends. Military tax deduction Form 8839, Qualified Adoption Expenses. Military tax deduction Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Military tax deduction Form 8889, Health Savings Accounts (HSAs). Military tax deduction Form 8919, Uncollected Social Security and Medicare Tax on Wages. Military tax deduction Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Military tax deduction Enter your social security number in the space provided. Military tax deduction If you are married, enter the social security numbers of you and your spouse even if you file separately. Military tax deduction Sign and date your return and enter your occupation(s). Military tax deduction If you are filing a joint return, both you and your spouse must sign it. Military tax deduction Enter your daytime phone number in the space provided. Military tax deduction This may help speed the processing of your return if we have a question that can be answered over the phone. Military tax deduction If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Military tax deduction If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Military tax deduction Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Military tax deduction If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Military tax deduction Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Military tax deduction Attach a copy of each of your Forms W-2 to your paper return. Military tax deduction Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Military tax deduction Mail your return to the Internal Revenue Service Center for the area where you live. Military tax deduction A list of Service Center addresses is in the instructions for your tax return. Military tax deduction Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Military tax deduction Do not complete lines 9 through 12. Military tax deduction If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Military tax deduction Payments. Military tax deduction   Enter any federal income tax withheld on line 7. Military tax deduction Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Military tax deduction Earned income credit. Military tax deduction   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Military tax deduction Enter “EIC” in the space to the left of line 8a. Military tax deduction Enter the nontaxable combat pay you elect to include in earned income on line 8b. Military tax deduction   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Military tax deduction For details, see the Form 1040EZ Instructions. Military tax deduction Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Military tax deduction If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Military tax deduction Do not complete line 28. Military tax deduction Complete lines 29 through 33 and 36 through 40 if they apply to you. Military tax deduction However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Military tax deduction Also, enter any write-in information that applies to you in the space to the left of line 41. Military tax deduction Do not complete lines 34, 35, and 42 through 46. Military tax deduction Payments. Military tax deduction   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Military tax deduction Enter any estimated tax payments you made on line 37. Military tax deduction Credit for child and dependent care expenses. Military tax deduction   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Military tax deduction Enter the amount of the credit on line 29. Military tax deduction The IRS will not figure this credit. Military tax deduction Credit for the elderly or the disabled. Military tax deduction   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Military tax deduction Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Military tax deduction On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Military tax deduction Complete Part II and Part III, lines 11 and 13, if they apply. Military tax deduction Earned income credit. Military tax deduction   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Military tax deduction Enter “EIC” to the left of the entry space for line 38a. Military tax deduction Enter the nontaxable combat pay you elect to include in earned income on line 38b. Military tax deduction    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Military tax deduction If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Military tax deduction   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Military tax deduction For details, see the Form 1040A Instructions. Military tax deduction Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Military tax deduction Do not complete line 44. Military tax deduction If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Military tax deduction Read lines 45 through 71. Military tax deduction Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Military tax deduction Also, do not complete line 55 and lines 73 through 77. Military tax deduction Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Military tax deduction Payments. Military tax deduction   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Military tax deduction Enter any estimated tax payments you made on line 63. Military tax deduction Credit for child and dependent care expenses. Military tax deduction   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Military tax deduction Enter the amount of the credit on line 48. Military tax deduction The IRS will not figure this credit. Military tax deduction Credit for the elderly or the disabled. Military tax deduction   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Military tax deduction Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Military tax deduction On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Military tax deduction Complete Part II and Part III, lines 11 and 13, if they apply. Military tax deduction Earned income credit. Military tax deduction   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Military tax deduction Enter “EIC” on the dotted line next to Form 1040, line 64a. Military tax deduction Enter the nontaxable combat pay you elect to include in earned income on line 64b. Military tax deduction   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Military tax deduction If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Military tax deduction   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Military tax deduction For details, see the Form 1040 Instructions. Military tax deduction Prev  Up  Next   Home   More Online Publications